61.assessed level of material misstatement risk 重大错报风险的评估水平 Ur`jmB
62.simall business 小规模企业 ,qx;kJJ
63.accounting system 会计系统 0@FZQ$-
64.test of control 控制测试 'nK(cKDIG
65.walk-through test 穿行测试 X=:|v<E
66.communication 沟通 JGJXV3AT
67.flow chart 流程图 nLA8Hy"8z
68.reperformance of internal control 重新执行 j89C~xP6
69.audit evidence 审计证据 D{Zjo)&tF'
70.substantive procedures 实质性程序 e{ce
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71.assertions 认定 X+'z@xpj
72.esistence 存在 %gF; A*
73.occurrence 发生 j k%MP6
74.completeness 完整性 C^}2::Qu
75.rights and obligations 权利和义务 N36<EHq
76.valuation and allocation 计价和分摊 5h"moh9tG
77.cutoff 截止 SR,id B&i
78.accuracy 准确性 aV^wTs#2I
79.classification 分类 So?ScX\lG
80.inspection 检查 $6W o$c%
81.supervision of counting 监盘 j%2l%Mx(
82.observation 观察 `/zx2Tkk
83.confirmation 函证 }U)g<Kzh
84.computation 计算 TRQ@=.
85.analytical procedures 分析程序 PT9,R^2T!
86.vouch 核对 eYQq@lrWv
87.trace 追查 *W'F6Hpu
88.audit sampling 审计抽样 we6kV-L.
89.error 误差 N;<.::x
90.expected error 预期误差 $=7'Cm?
91.population 总体 }y<p_dZI
92.sampling risk 抽样风险 C%s+o0b
93.non- sampling risk 非抽样风险 x%acWeV5
94.sampling unit 抽样单位 D1&%N{
95.statistical sampling 统计抽样 bCM&Fe0GM
96.tolerable error 可容忍误差 n:hHm
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97.the risk of under reliance 信赖不足风险 TM|M#hMS
98.the risk of over reliance 信赖过度风险 0JQ0lzk1
99.the risk of incorrect rejection 误拒风险 ZRDY`eK
100. the risk of incorrect acceptance 误受风险 '=|2, H]
101.working trial balance 试算平衡表 \q2#ef@2
102.index and cross-referencing 索引和交叉索引 8PQn=k9
103.cash receipt 现金收入 9y BENvq
104.cash disbursement 现金支出 %/l9$>{
105.bank statement 银行对账单 k4|9'V&1*6
106.bank reconciliation 银行存款余额调节表 Yx- 2ux
107.balance sheet date 资产负债表日 I3;{II
108.net realizable value 可变现净值 OYw~I.Rq
109.storeroom 仓库 XIM!]
110.sale invoice 销售发票 UL81x72O
111.price list 价目表 zTDB]z!A
112.positive confirmation request 积极式询证函 v/n4Lp$W^
113.negative confirmation request 消极式询证函 [dG&"%5vD
114.purchase requisition 请购单 QvM+]pdR6
115.receiving report 验收报告 R3nCk-Dq
116.gross margin 毛利 H4s^&--
117.manufacturing overhead 制造费用 K[tQ>C@s2
118.material requisition 领料单 4)L(41h
119.inventory-taking 存货盘点 r(ej=aR
120.bond certificate 债券 08J[9a0[
121.stock certificate 股票 `Yk~2t"V
122.audit report 审计报告 'j^A87\M_
123.entity 被审计单位 hE|Z~5\Y,>
124.addressee of the audit report 审计报告的收件人 Z(fXN$
125.unqualified opinion 无保留意见 3;M7^DM
126.qualified opinion 保留意见 +.Pv:7gh
127.disclaimer of opinion 无法表示意见 +mM=`[Z`??
128.adverse opinion 否定意见